Section 1218.706 - What debts may ONRR refer to Treasury to collect by administrative offset or tax refund offset?(a) The ONRR may refer any past due, legally enforceable debt you owe to ONRR to Treasury to collect through administrative offset or tax refund offset at least 60 days after we give you notice under 30 CFR 1218.703 if the debt: (1) Is at least $25.00 or another amount established by Treasury; and(2) Does not involve Federal oil and gas lease obligations for which offset is precluded under 30 U.S.C. 1724(b)(3) .(b) The ONRR may refer debts reduced to judgment to Treasury for tax refund offset at any time.